A person has a full time job working as a payroll manager for an air conditioning repair contractor and has an existing undergraduate degree in business. \n\nHe also owns a software firm that develops custom software where he is an active software developer and he employs an additional full time contract developer. Can this owner deduct the cost of educational courses in software development that improve his skills for business that he currently operates?\n\nIn this case the owner isn't changing careers because he already owns the established business. It is not uncommon that people have more than one job or career in today's work environment.\n\nIs this a justifiable expense to meet the "maintain or improve the skills needed in your current work" clause? Would this situation change based on the structure of the company from an s-corp to an llc or sole proprietor?